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Information
It is advisable to have a job and, if possible, some form of accommodation organised
before you travel to work in Ireland. If you have secured employment in advance
of travel, make sure that you are fully aware of the pay and conditions on offer.
If you are travelling from a country outside the European Economic Area (EEA)
or Switzerland, make sure that you check out the legal requirements regarding
the need for employment permits, in particular Green
Card permits and work
permits.

Note: the European Economic Area (EEA) comprises the European Union member
states, Iceland, Liechtenstein and Norway. People coming from Switzerland to
work in Ireland do not need an employment permit. From 1 January 2007 nationals
of Romania and Bulgaria may still need employment permits.

RulesYour rights as an EEA national
If you are an EEA or Swiss national, you are entitled to be treated like any
other applicant when you apply for work in Ireland. You are free to apply for
any job vacancy, including jobs in the public sector. These include jobs in
the Irish army and the
Irish police force (An Garda Síochána),
but not the Irish diplomatic service. If you are qualified to practice a certain
profession in your home country, then you will generally find that you are qualified
to practice the same profession in Ireland. You will, however, need to apply
for recognition of your training. Read more about coming from the EU to work in Ireland here

Non-EEA nationals who do not require employment permits to work in Ireland
You are entitled to apply for work in Ireland without an employment permit if
you:

are married to an Irish citizen, or are a parent of an Irish citizen and have
been granted permission to reside in the state
have been granted refugee status by the Minister of Justice
are studying at postgraduate level and are required to work as an integral part
of your course, for example doctors, dentists, etc.
From 1st June, 2002 (in accordance with the term of the European
Communities and Swiss Confederation Act, 2001), you do not need an employment
permit if you are from Switzerland and are coming to Ireland to work.

Employment permits for other non-EEA nationals
If you are a non-EEA resident and you wish to work in Ireland, you will need
a permit to work in Ireland.

From 1 February 2007 there are four new types of employment permit as follows:

Green Card permits are available for all occupations with an annual salary
above 60,000 euro and for a restricted range of occupations with an annual salary
above 30,000 euro and below 60,000 euro. The Green Card permit is for two years
initially and then may be renewed indefinitely. There is no requirement for
the employer to show that an EEA or Swiss national could be not be found to
do the job. The Green Card permit scheme replaces the working
visa and work authorisation scheme which has been discontinued

Work permits are available for occupations with an annual salary above 30,000
euro which are not eligible for a Green Card. They are also available for a
very limited list of occupations with annual salaries below 30,000 euro. The
work permit application must meet a labour market needs test showing that the
position could not be filled from within the EEA or Switzerland. It is granted
for two years initially and may be renewed for a further three years

The spousal/dependant work permit allows the spouses and dependants of employment
permit holders who are resident in Ireland to apply for a work permit without
the requirement for a labour market needs test

A new intra-company transfer permit for senior management, key personnel and
trainees who have an annual salary of at least 40,000 euro and who have been
working for 12 months in an overseas branch of a multi-national company
You will need to prove that you have particular skills or qualifications required
for the job. You must have the employment permit before you start work. It is
an offence to work without one.

Either the employer or the employee may apply for the employment permit and
it takes approximately two to three months to process the application. The cost
of the employment permit will depend on its duration. You or your employer can
apply to renew it once it expires.

Employment permit holders have all the employment
rights of Irish or EU citizens for the duration of the employment permit.

How to apply
New applications for work permits or Green Cards can be made by you or your
prospective employer to the Employment Permits Section of the Department of
Enterprise, Trade and Employment. The completed form should be returned with
two recent passport photographs of you, documentary evidence of your qualifications
and, for a work permit application, documentary evidence that no EEA or Swiss
national could be found to do the job.

You should allow two to three months for the application to be processed.

InformationGenerally you will be charged Irish tax on your world-wide income earned or arising in a tax year during which you are resident, ordinarily resident and domiciled in Ireland for tax purposes.

For any tax year during which you are non-resident and not ordinarily resident in Ireland you will be charged tax on your income from Irish sources only. The extent of your liability to Irish tax may also be influenced by your domicile status and possibly by a double taxation agreement.

In addition to income tax, social insurance (known in Ireland as 'Pay-Related Social Insurance' or PRSI) and, where applicable, a 2% health contribution are also deducted through the tax system by employers or paid to the Revenue Commissioners directly by the self-employed.

Residence status Your residence status for Irish tax purposes is determined by the number of days you are present in Ireland during a given tax year. You will be resident in Ireland for a particular tax year in either of the following circumstances:

If you spend 183 days or more in Ireland for any purpose in that tax year

If you spend 280 days or more in Ireland for any purpose over a period of two consecutive tax years you will be regarded as resident in Ireland for the second tax year. However if you spend 30 days or less in total in Ireland in either tax years, those days will not be reckoned for the purpose of applying this test

A "day" for residence purposes is one on which you are present in Ireland at midnight

It does not matter if you come and go several times during that tax year or if you are here continuously. A count is made of the total number of days you spend in Ireland for any purpose in each tax year.

Effect of ownership of property The ownership of property in Ireland will not make you resident for Irish tax purposes. However, this factor could be relevant in determining a single country of residence under a double taxation agreement where the other treaty country is also claiming that you are resident there.

Electing to be resident Even if you have not spent the required total number of days in Ireland, you can, if you wish, elect to be resident for that tax year. A condition of making an election is that you must establish to the satisfaction of your local tax office that you will be resident here in the following tax year for the required number of days, under either of the tests. Once you have made such an election you cannot cancel it subsequently. As a resident you will be liable to tax on your world-wide income earned or arising during the entire tax year of your arrival in Ireland. Employment income however will be taxable only from the date of your arrival. An election may be made in writing to your local tax office.

Ordinarily resident The term "ordinarily resident" as distinct from "resident" refers to your pattern of residence over a number of years. If you come to Ireland for the first time and remain resident for three consecutive years, you will become ordinarily resident from the beginning of the fourth year. Conversely you will cease to be ordinarily resident in Ireland having been non-resident for three consecutive years.

If you are ordinarily resident and with an Irish domicile all your Irish /foreign sourced income will be taxable in full. Exceptions are made for income from trade, profession,, office and employment, all the duties for which are exercised outside Ireland. In addition other foreign income, for example, invested income, is also exempt, provided it does not exceed a set amount in the tax year in which it is earned.

Domicile Domicile is a concept of general law. Broadly it means residence in a particular country with the intention of residing permanently in that country.

Every individual acquires a domicile of origin at birth. A domicile of origin will remain with you until such time as you acquire a domicile of choice. However before a domicile of origin can be shed there has to be clear evidence that you have a positive intention of permanent residence in another country and have abandoned the idea of ever returning to live on your country of birth.

Double taxation agreement As a particular item of income can be taxable in both the country where it is sourced and also in the country in which you, as the recipient, are resident, Ireland has concluded a number of double taxation agreements with other countries in order to avoid double taxation. Double taxation agreements have been concluded with:

If your income is taxable in Ireland and in a country with which Ireland has a double taxation agreement, a double charge of tax is prevented under the agreement by either:

Exempting the income from tax in one of the countries, or

Allowing credit in one country for the tax paid in the other country on the same income.

The precise treatment of your income will depend on the details of the particular agreement, the nature and source of your income and, in some cases, on your nationality /citizenship.

If the income arises in a country with which Ireland does not have an agreement, the amount of tax in Ireland will be the net amount received by you after the deduction of the foreign tax paid. There is no credit available for foreign tax paid against your Irish tax liability on the same income.

Income earned prior to moving to Ireland If you are moving to Ireland for the first time or you are an Irish citizen returning to live in Ireland having been non resident and non ordinarily resident when the income was earned, the position will be as follows:

Funds accumulated from income earned prior to the beginning of the tax year in the year that you become Irish resident will not be liable to income tax.

However, income other than employment income arising between the beginning of the tax year and the date of your arrival will be taxable if brought into Ireland, unless a double taxation agreement provides for a different treatment.

If you are working in Ireland but are paid from abroad Unless your income is relieved from Irish tax under the provisions of a double taxation agreement, it will be taxable here from the date of your arrival regardless of your Irish residence status for tax purposes. However, if you are an Irish citizen who is non-ordinarily resident or you are non-Irish domicile, your foreign employment income (excluding UK sourced income) will only be taxable to the extent that it is remitted into Ireland. If you are resident for Irish tax purposes in the year that the income is earned, you will be entitled to full personal tax credits and reliefs.

Temporary employment in Ireland If you are coming to Ireland to take up temporary employment and will not become resident for Irish tax purposes, proportionate credits and reliefs are available to non resident Irish citizens and to citizens, subjects or nationals of another European Union Member State. This also applies to residents or nationals of a country with which Ireland has a double taxation agreement which provides for such allowances. The proportion of allowances is determined by reference to your income for the tax year which is subject to Irish tax over your income from all sources. However, residents of another Member State of the European Union are entitled to full personal tax credits and reliefs in respect of any tax year that 75% or more of their world-wide income is taxable in Ireland.

In order to work, you require a Personal Public Service Number (PPS No.). You can obtain a PPS No. (or ask for your old number, if any, to be traced) at your local social welfare office. If you are a foreign national, you will need your passport or your certificate of registration and supporting documentation such as household bills. (Formerly, the PPS No. was known as your RSI No.).

Further information on how to obtain a PPS number is available from the Department of Social and Family Affairs. This information is also available in Personal Public Service Number - Code of Practice issued by the Department of Social and Family Affairs.

Where to applySpecific queries regarding residency and taxation of income earned prior to moving to Ireland should be addressed to your local tax office here in Ireland.

InformationAs an EU national you are entitled to come to Ireland to take up employment or self-employment. You do not need an employment permit. From 1 January 2007 nationals of Bulgaria and Romania will still need employment permits unless they have been working in Ireland on a work permit for a continuous period of 12 months or more prior to 31 December 2006.

Nationals from the other countries of the European Economic Area (Norway, Iceland and Liechtenstein) and Switzerland do not need employment permits to work in Ireland.

RulesResidence permits If you are an EU national coming to Ireland to work or take up self-employment in Ireland, you are entitled to stay in Ireland without any need for a residence permit, as new regulations have been signed into law, implementing an EU Directive which abolished residence permits for EU citizens.

However, nationals of the other EEA countries and Switzerland still need residence permits to stay here.

When you come to Ireland you do not have to report your presence in the country immediately.

You must register within three months of your arrival and apply for a residence permit. If you live in Dublin, you should register with the Garda National Immigration Bureau. In other areas, you should register at the local Garda District Headquarters.

You will need to show that you are in employment or self-employed. If you are employed, your employer must complete part of the form. If you are self-employed, you must show some evidence of this, for example, VAT registration or documents showing evidence of activity. Your dependants will have to show that they are dependants; marriage and birth certificates are usually required.

A residence permit is granted for five years and is renewable.

If you are refused a permit or if it is withdrawn, there are special procedures for appealing.

Returning to Ireland If you are an Irish citizen who has worked in another EU/EEA country and are returning to Ireland, you are officially a migrant worker under EU legislation. This means that, among other things, your social security rights are extensively affected by EU Regulations.

If you are unemployed, you should claim unemployment benefit in the country you are leaving and then asked for it to be transferred to Ireland. You must, of course, comply with the rules for getting benefit in the country that you are leaving. Your benefit may be transferred after you have been receiving it for four weeks. When you arrive in Ireland, you should sign on at your local social welfare office. You will then receive your benefit for 13 weeks; you get the same benefit as you would get if you stayed in the country you have left.

After 13 weeks have expired, you return to the normal Irish social welfare system. In order to qualify for benefits in Ireland, you need to get a job and pay at least one Class A PRSI contribution. At this point, your contributions from the other country you worked in may be added to your Irish contribution(s) to help you qualify for benefits.

When you are coming back, you should bring back a record of your contributions on Forms E301 and E104 from the social security institution in the country you are leaving. These forms will help speed up the payment of benefits under EU Regulations.

You are entitled to medical card services in Ireland while you are receiving unemployment benefit from the other country.

If you are employed when you come back then you are covered by the normal Irish rules relating to social welfare.

Rights while working in Ireland As an EU/EEA national working in Ireland, you are entitled to exactly the same rights as Irish citizens with regard to social welfare, employment and social rights in general. You can read more here about tax and social insurance for people coming to Ireland.

If you are posted here by your employer on a temporary basis, you are entitled to the equivalent of medical card services. If you are employed or self-employed and staying on a permanent basis, you come under the same rules for entitlement to health services as Irish nationals generally. Therefore, you must pass a means test to get a medical card.

InformationIn early 2005 work permit arrangements for the spouses of some categories of non-EEA employees in Ireland were introduced. These gave easier access to employment for the spouses of non-EEA workers in Ireland who were legally resident here.

New spousal/dependant work permits from 1 February 2007New employment permit arrangements under the Employment Permits Act 2003 and the Employment Permits Act 2006 came into effect on 1 February 2007. These allow spouses and dependants of employment permit holders to apply for work permits for any occupation without the requirement of a labour market needs test – see below. The following new employment permit arrangements apply to the spousal/dependant work permit:

Either the employer or employee can apply for the work permit, based on an offer of employment.

The work permit is granted to the employee and includes a statement of the employee's rights and entitlements

A copy of the work permit is sent to the employer

The employer is prohibited from deducting recruitment expenses from the employee's pay or retaining the employee's personal documents

The new arrangements do not remove the need for a work permit. An eligible spouse or dependant must have a work permit in order to work. They or their employer must apply for the permit in the usual way. However it is easier for an eligible spouse or dependant to access employment because:

Employers do not have to advertise the job with FÁS/EURES before making the work permit application - the labour market needs test

The spouse or dependant can apply for any job vacancy

First applications and renewals for spousal/dependant work permits are exempt from the usual application fee

RulesIn order to be eligible to apply for a spousal/dependant work permit the following criteria must be met:

(a) The spouse and the employment permit holder must be married and have a legally recognised marriage certificate - see "Spouses" below (b) The employment permit holder must have a valid employment permit which is one of the following:

(c) The employment permit holder must still be working within the terms of his or her permit

Applications for spouses or dependants living outside Ireland must go through the normal work permit procedures.

Job offer The spouse or dependant must have a job offer and must have the qualifications, skills and experience required for the job. They must be directly employed and paid by their employer in Ireland. Job offers from recruitment agencies and other intermediaries are not acceptable under the scheme.

Spouses Spousal work permit arrangements apply only to spouses legally resident in Ireland who are married to each other. That is, you cannot apply for a spousal work permit if you and your non-EEA partner are unmarried.

Dependants Dependant work permits are available only to dependent unmarried children aged under 18, who are resident in Ireland as family members of the employment permit holder. In exceptional cases work permits may be available to dependants aged over 18, who became legally resident in Ireland before the age of 18.

Duration and renewal of work permit It is normally issued for the period up to the expiry date of the permit of the employment permit holder. It can then be renewed - see "How to apply" below. As with a new application there is no fee for renewing a spousal/work permit.

Changing job Someone working on a spousal or dependant work permit is expected to stay with the new employer for 12 months (unless there are exceptional circumstances). After that it is possible to change job provided a new application for a spousal/dependant work permit is made.

RatesThere is no fee for spousal/dependant work permit applications or renewals.

How to applyEither the employer or the employee can apply to the Employment Permits Section of the Department of Enterprise, Trade and Employment for a spousal/dependant work permit using the new employment permit application form. Documents to be submitted with the application include:

A letter confirming that the application is a spousal/dependant application

A letter from the employer of the employment permit holder confirming the job title, salary and length of time in the job.

The spouses’ marriage certificate or the dependant’s birth certificate

If the work permit is for a dependant aged under 18, a letter confirming the employer will comply with the terms and conditions of the Protection of Young Person’s Employment Act 1996

Renewal: either an employer or an employee can apply using the renewal form for a spousal/dependant work permit.

When a work permit is issued to an eligible spouse or dependant he or she needs to re-register with the Garda National Immigration Bureau (if living in Dublin) or the local Garda District Headquarters (if living outside Dublin). This is in order to obtain permission to remain in the State as an employee. It is important to do this as otherwise the spouse or dependant will not have the correct immigration status.

Read further information in the Department of Enterprise, Trade and Employment’s Guide to Work Permits for Spouses and Dependants of Employment Permit Holders

Where to applyDepartment of Enterprise, Trade and Employment,Dept.: Employment Permits Section,Davitt House 65a Adelaide Road,Dublin 02,Ireland.

InformationIf you are a national from a country which is not in the European Economic Area (EEA) or Switzerland, in general you will need an employment permit to work in Ireland. From 1 February 2007 under the Employment Permits Acts 2003 and the Employment Permits Act 2006 there are 4 types of employment permit: Green Card permit, work permit, spousal/dependant permit and intra-company transfer permit (see below).

The Green Card permit is available for occupations with annual salaries of €60,000 or more

It is also available for a restricted list of occupations with annual salaries of €30,000 to €59,999 in the following sectors of employment: information and communications technology, healthcare, industry, financial services and research (see list of occupations below)

There is no requirement for a labour market needs test - see below

The Green Card permit is issued first for 2 years, and will normally lead to granting of long-term or permanent residence

Holders of a Green Card permit can have their spouses and families join them immediately.

Other employment permit changes (including Green Cards)

Either the employer or employee can apply for the employment permit, based on an offer of employment

It is granted to the employee and includes a statement of the employee's rights and entitlements

A copy of the employment permit is sent to the employer

The employer is prohibited from deducting recruitment expenses from the employee's pay or retaining the employee's personal documents

Employees working on employment permits are protected by employment legislation in exactly the same way as other employees.

RulesJob offer You must have a job offer from a company or employer who is registered with the Revenue Commissioners, trading in Ireland and registered with the Companies Registration Office. You must be directly employed and paid by your employer in Ireland. Job offers from recruitment agencies and other intermediaries are not acceptable under the scheme. The job offer must be for 2 years or more.

Labour market needs test A labour market needs test is not required, that is the employer does not need to advertise the job with FÁS/EURES or in newspapers. However, an employment permit will not be granted to companies if the granting of the permit would mean that more than 50% of the employees would be non-EEA nationals.

Qualifications You must have the relevant qualifications, skills and experience required for the job.Eligible occupations There are two categories of eligible occupations as follows: (1) For jobs with annual salaries of €60,000 or more the Green Card permit is available for all occupations (other than those which are contrary to the public interest)

(2) For jobs with annual salaries of €30,000 – €59,999 Green Card applications may be made for the following occupations listed here:

Duration of permit and renewal The Green Card permit is issued for 2 years initially and after that it will normally be renewed indefinitely – see “How to apply” below.

If you are a non-EEA national already working in Ireland on a valid work permit you may apply for a Green Card permit provided you meet the criteria. You must return your work permit with your new application for a Green Card permit. If you are not eligible for a Green Card permit you may apply to renew your work permit when it expires. Applications for work permit renewals will be processed under the new arrangements for work permits.

Intra-company transfer scheme Since 1 February 2007 a new intra-company transfer scheme has been introduced. This scheme allows senior management, key personnel and trainees who are foreign nationals working in an overseas branch of a multi-national company to transfer to the Irish branch. The employee must be earning at least €40,000 a year and have been working for the company for a minimum of 12 months. An intra-company transfer permit may be granted for a maximum of 2 years initially and may be extended to a maximum of 5 years.

Visas If you have a passport from a country whose passport holders require a visa to enter Ireland you should apply for an entry visa from the Irish embassy or consulate in the country where you live.

You do not require a visa if you are a national of one of the countries listed below.

Andorra

Guatemala

Paraguay

Antigua and Barbuda

Guyana

Poland

Argentina

Honduras

Portugal

Australia

Hong Kong (SAR)

Romania

Austria

Hungary

Saint Kitts and Nevis

Bahamas

Iceland

Saint Lucia

Barbados

Israel

Saint Vincent and the Grenadines

Belgium

Italy

Samoa

Belize

Japan

San Marino

Bolivia

Kiribati

Seychelles

Botswana

Latvia

Singapore

Brazil

Lesotho

Slovak Republic

Brunei

Liechtenstein

Slovenia

Bulgaria

Lithuania

Solomon Islands

Canada

Luxembourg

South Africa

Chile

Macau (SAR)

South Korea

Costa Rica

Malawi

Spain

Croatia

Malaysia

Swaziland

Cyprus

Maldives

Sweden

Czech Republic

Malta

Switzerland

Denmark

Mauritius

Tonga

Dominica

Mexico

Trinidad and Tobago

El Salvador

Monaco

Tuvalu

Estonia

Nauru

United Kingdom and Colonies

Fiji

Netherlands

United States of America

Finland

New Zealand

Uruguay

France

Nicaragua

Vanuatu

Germany

Norway

Vatican City

Greece

Panama

Venezuela

Grenada

Registration and permission to remain If you are not an EEA or Swiss national you must register with the Garda Síochána in the area where you intend to live when you arrive in the State. In the Dublin area, the registration is done at the Garda National Immigration Bureau. If you are living outside Dublin, you should register at your local Garda District Headquarters. This is in order to obtain permission to remain and to ensure you have the correct immigration status, that is, as an employee.

After you have been in Ireland for 2 years on a Green Card permit you can make an application for permanent residence to the Irish Naturalisation and Immigration Service – see “Where to apply” below.

Dependants You may apply to have your spouse and/or minor dependent children join you once you have obtained your Green Card permit. You should apply for family reunification to the Irish Naturalisation and Immigration Service – see “Where to apply” below. Spouses and dependants of employees on employment permits may be able to obtain spousal/dependant work permits provided they are legally resident here.

Changing job If this is your first employment permit in Ireland then you are expected to remain with your employer for 12 months (unless there are exceptional circumstances). After that you may change employer provided that a new application for a Green Card permit is made. If you have an indefinite Green Card permit you may change employment at any time.

Losing your job If you lose your job through redundancy you have the right to remain and seek new employment for as long as your original employment permit remains valid.

RatesThe fees for a Green Card permit must be paid by the applicant and are as follows:

Permit

Fee

Duration

New

€1,000

Up to 2 years

Renewal

€1,500

Indefinite

The fees for an intra-company transfer permit are as follows:

Permit

Fee

Duration

New

€500

Up to 6 months

New

€1,000

Up to 2 years

Renewal

€1,500

Up to 3 years

How to applyApplications for a Green Card permit should be made to the Employment Permits Section of the Department of Enterprise, Trade and Employment. Note: Irish embassies do not process applications for Green Card permits.

Either the employer or the employee can apply using the new employment permit application form.

When applying for a Green Card permit you should supply:

A completed application form for a Green Card

A job offer for 2 or more years on company headed paper, dated within the previous 60 days, including a description of the employment, the starting date, annual salary and information on the employee’s qualifications, skills or experience required for the job

Documentary evidence of the employee’s qualifications

The application fee of €1,000

Copy of the employee’s passport - the employee’s passport must be in date and valid for 3 months after the proposed expiry date of the Green Card.

Where applicable, copies of all visas, residency stamps and copy of the employee’s GNIB Registration card